ITO WARD - 1(1), GHAZIABAD vs. ARUN TYAGI, GHAZIABAD

ITA 8417/DEL/2019Status: HeardITAT Delhi12 July 2022AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per CBDT Circular No. 17/2019 due to the low tax effect. The appeal was dismissed with liberty to refile if the tax effect was higher.

What were the facts?

The revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect of the appeal was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect as per CBDT circulars.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 17/2019

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SH. C. N PRASAD

Hearing: 12/07/2022Pronounced: 12/07/2022

This appeal filed by the revenue is preferred against the order of the CIT(A)-I, Noida dated 29.11.2018 for A.Y. 2010-11.

The grievance of the revenue show that the tax effect would be less than Rs. 50 lakhs, therefore, this appeal is not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

In the result, the appeal filed by the revenue is dismissed.

The order is pronounced in the open court on 12.07.2022.

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